The "certification" purposes of Form W-9:
The purpose of the Form W-9 is to transmit certain information to a "withholding agent".
Let's see who a "withholding agent" is.
| Internal Revenue Code Subtitle F - Procedure and Administration CHAPTER 79 - DEFINITIONS Sec. 7701. Definitions (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof - (16) Withholding agent The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. |
Sections 1441, 1442, 1443, and 1461 deal with, respectively;
| Sec. 1441. Withholding of
tax on nonresident aliens Sec. 1442. Withholding of tax on foreign corporations Sec. 1443. Foreign tax-exempt organizations Sec. 1461. Liability for withheld tax |
The IRC is the skeleton, the Regulations are the muscle.
| Code of Federal
Regulations Sec. 1.1441-7 General provisions relating to withholding agents. (a) Withholding agent defined-- (1) In general. For purposes of chapter 3 of the Internal Revenue Code and the regulations under such chapter, the term withholding agent means any person, U.S. or foreign, that has the control, receipt, custody, disposal, or payment of an item of income of a foreign person subject to withholding, including (but not limited to) a foreign intermediary described in Sec. 1.1441-1(e)(3)(i), a foreign partnership, or a U.S. branch describedin Sec. 1.1441-1(b)(2)(iv)(A) or (E). |
The the term withholding agent means any person ... that has the control ... or payment of an item of income of a foreign person subject to withholding.
A "withholding agent" is anybody that pays a foreign person. Are you a foreign person? Is your boss a "withholding agent"?